HS Code Classification Sets Application Rule 2b 3a 3b 3c : Customs Tax Consultant Kenya
RE: The tariff classification of a plastic decoration and a plastic planter from China In your letter dated September 7, 2022, you requested a tariff classification ruling. Photographs of the items were submitted along with your request. The first item under consideration is described as a polyresin acorn decoration. The acorn nut is green, and […]
New Import Duty Rates and Incentives for Manufacturers Kenya July 2023
EAST AFRICAN COMMUNITY GAZETTE Published by the East African Community CONTENTS LN. No Page · Approved measures on import duty rates in the EAC Common External Tariff No. 129 4 · Approved measures on import duty rates in the EAC Common External Tariff in respect of textiles for the […]
Objection KRA HS Code Classification Eucalyptus Oil>HS Code HS Classification
Please note that Eucalyptus Oil is an essential oil. Refer to Table 6 from the WCO. All essential oils contain odoriferous substances. Therefore the presence of odoriferous in a substance does not change the classification as implied in KRAs letter REF:xxxxx. Therefore the Eucalyptus Oil remains classified under heading 3301 8th February, 2022 The […]
Objection to KRA HS Code Classification of Silicon Emulsion>HS Code HS Classification
Note C(underlined) of heading 3402 exclusions, negates the classification of the Silicon Emulsion under 3402. The surface activity is subsidiary to major function of the emulsion, the lubricating function. Please refer to the definitions of a silicon emulsion as well as a mold release agent. This exclusion confirms that surface active agents are also classifiable […]
WCO Guide to Customs Valuation and Transfer Pricing>Tax Consultant Kenya
For Customs valuation purposes, import transactions between two distinct and legally separate entities of the same MNE group are treated as ‘related party transactions’. Such transactions may be examined by Customs to determine whether the price declared for the imported goods is ‘influenced’ by the relationship. In other words, is the price at which the […]
World Customs Organisation Section Chapter Notes 2022>>HS Code HS Classification
World Customs Organisation Section Chapter Notes 2022 Section 1: LIVE ANIMALS; ANIMAL PRODUCTS Section 1 Explanatory Notes Notes. 1.- Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2.- Except where the context […]
HS Code Classification Artificial Joints : HS Code HS Classification
REF: ADVANCE RULING APPEAL HS Classification Artificial Joints Reference is made to your letters:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx The letters address the HS Classification of hip and knee, joint replacement, components. The advance ruling placed the items at subheading 9021.39, which we disagree with. We have extracted the relevant Explanatory Notes and at the end of each extract, find […]
HS Code Classification of Spinal Implants>HS Code HS Classification
REF: Application for Advance Ruling for Spinal Implants We are writing to request for an advance ruling for Orthopaedic Spine Trauma Systems which are composed of Plates, Screws, Connecting Rods, Connectors, Nuts, Screws, Cage System, Hooks, Rods, Plate with Rod, Staples as, as per section 248(A) of EACCMA. Our proposed HS Classification is 9021.10.00. In […]
Objection KRA HS Code Classification of Safety Harness>HS Code HS Classification
Rule 3 of HS Classification When by application of Rule 2 (b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be affected as follows:(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or […]
HS Code Classification Probiotics> HS Code HS Classification
30th December 2022 The Chief Manager, Business Intelligence and Analysis Kenya Revenue Authority Times Towers Nairobi, Kenya Dear Sir, REF: ADVANCE RULING APPEAL Reference is made to your letters xxxxxxxxxxxxxxxxx of 15th June 2021 and xxxxxxxxxxxxxxxxxxxx of 29th September,2022 The letters address the HS Classification of Probiotics The advance ruling placed the items at subheading […]
